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CN 27160000

Electrical energy

✓ In scope of CBAM Electricity

CBAM cost preview

Live ETS price: €78.45/t CO₂. Sample: 1 tonne of CN 27160000 at default factors costs ~€3.14 in CBAM certificates today.

Direct emissions
0.4 t CO₂/t
Indirect emissions
0 t CO₂/t
CBAM cost (1000 t shipment)
€3,138
How is this calculated?

CBAM certificate cost = embedded emissions × ETS price × (1 − free-allocation factor) × phase-in markup.

Phase-in 2026: 10% of full certificate cost. Free allocation assumed 0% in this preview.

Calculate my CBAM cost →

Top exporters into the EU

Eurostat Comext, latest available year. Volumes shown are extra-EU imports (tonnes).

OriginTonnes / yrShare
United Kingdom00%
Switzerland00%
Norway00%

Source: Eurostat Comext annual extra-EU trade.

How to comply for this code

Methodology guide -- electricity (CN 2716)

Electricity is the only CBAM commodity where the customs declarant is typically not the actual generator's customer -- it is a TSO or trader. The methodology mirrors that.

Step 1: identify the country of origin. For CN 2716 the "origin" is the third country whose grid is the source. The CBAM Implementing Regulation publishes annual CO2 emission factors for non-EU grids.

Step 2: choose between country-default and verified data. Verified data requires plant-level metering, contractual chain of custody and verifier sign-off -- only a handful of large industrial off-takers will manage this.

Step 3: account for grid losses. The factor in Annex IV is at the border, not at the source plant -- losses are already included.

Step 4: monitor coupling status. If the third country joins the EU electricity market (full day-ahead coupling), CBAM may be waived. Switzerland is the live test case.

Frequently asked questions

How does CBAM apply to electricity imports?
Importers must use either the average CO2 emission factor of the third country, or a default factor based on a similar EU country, as defined in CBAM Annex IV. Verified plant-level data is allowed but rare.
Are renewable / nuclear imports also in scope?
Imports from countries coupled to the EU electricity market (e.g. Switzerland, Norway via day-ahead coupling) face simplified rules. Other third-country electricity is in scope at the country average factor.
Do I have to use the EU default values?
No. Defaults are a fallback when verified supplier data is unavailable. From 2026 onward you should request actual emissions data from the producer using the EU CBAM communication template -- this is usually cheaper than using defaults, especially for low-carbon producers.
How is the cost adjusted year-on-year?
Phase-in markups apply: 10% of full certificate cost in 2026, 20% in 2027, 30% in 2028, scaling to 100% by 2034. The full calculator at /calculator applies the correct markup for your chosen year.
What about carbon prices already paid in the origin country?
Article 9 of the CBAM Regulation (EU) 2023/956 lets you deduct verifiable carbon prices paid in the country of origin. AutoCBAM Pro automates this; the free preview ignores it.

Get an emissions cost report for this product

Free PDF with sector defaults, top-3 origin countries and an ETS-linked cost forecast for CN 27160000.

Related codes

Parent heading: 2716

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Reference data only — confirmed CBAM scope ultimately depends on TARIC declaration and the latest amendments to CBAM Annex I.